We look at the division of 27378 by 72 
We want to figure out the number of times 27378 can be divided by 72.

Let's proceed to step 1:
When dividing 2 by 72, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 72

Step 2:
The number 72 fits into 27 0 times, leaving a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Grab the next digit (3) from the dividend, add it to 27, then carry on: 273 / 72

Step 3:
72 goes into 273 3 times with a remainder of 57.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Deduct 216 from 273 and we're left with 57.
Take the next digit (7) from the dividend and append it to 57, then repeat: 577 / 72

Advancing to step 4:
The number 72 fits into 577 8 times, leaving a remainder of 1.
Use 8 as the next digit of our solution. 
Result so far: 38.0
The remainder is 1 after subtracting 576 from 577.
Grab the next digit (8) from the dividend, add it to 1, then carry on: 18 / 72

On to step 5:
If we divide 18 by 72, we get 0 and a remainder of 18.
The next digit of our result is 0. 
Result so far: 380.0
If we subtract 0 from 18, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 6:
If we divide 180 by 72, we get 2 and a remainder of 36.
Write down 2 as next digit of the result. 
Result so far: 380.2
The remainder is 36 after subtracting 144 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 7:
360 divided by 72 is 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 380.25
If we subtract 360 from 360, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
72 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 380.25
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 9:
If we divide 0 by 72, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 380.25
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 380.25 with a remaining 0.0.